S.D. Admin. R. 20:81:07:03
Current through Register Vol. 51, page 67, December 16, 2024
A promoter may not issue complimentary tickets for more than four percent of the seats in the contest venue without the Commission's written authorization. The promoter is responsible to pay the applicable state sales tax prescribed for all complimentary tickets. Unless otherwise authorized by the Commission, all complimentary tickets must indicate on the ticket that it is a complimentary ticket and the value of the ticket had the ticket actually been purchased.
S.D. Admin. R. 20:81:07:03
General Authority: SDCL 42-12-10.
Law Implemented: SDCL 42-12-10.